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柠檬书坊 -绘画 -全新正版图书 与非营利组织会计董普清华大学出版社9787302558729 单位预算会计教材本科及以上人天图书专营店

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  • ISBN：9787302558729
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  • 出版时间：2020-07
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正版图书保证质量 七天无理由退货让您购物无忧

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书籍目录：

目 录

篇 概 论

章 与非营利组织会计的特点及组成体系 ···························································2

节 与非营利组织的内涵及特征 ··················································································2

节 与非营利组织会计的相关概念 ··············································································4

第三节 与非营利组织会计的构成体系 ··············································································6

第四节 与非营利组织会计规范 ··························································································8

思考题 ············································································································································10

章 与非营利组织会计基本理论和方法 ······························································11

节 与非营利组织会计的目标 ····················································································11

节 与非营利组织会计的基本假设和基本原则 ·······················································12

思考题 ············································································································································14

第三章 预算管理及国库会计制度 ···········································································15

节 预算管理制度 ·······································································································15

节 国库会计制度 ················································································································22

第三节 财政支出管理改革 ·······························································································26

思考题 ············································································································································31

篇 财预算会计

第四章 财预算会计概述 ··························································································34

节 财预算会计内涵和对象 ························································································34

节 财预算会计核算的会计规范与会计科目 ····························································35

第三节 会计科目使用 ················································································································38

思考题 ············································································································································62

第五章 账务处理 ············································································································63

节 财政资产和负债的核算 ································································································63

节 财政预算收入的核算 ····································································································65

第三节 财政预算支出的核算 ····································································································67

第四节财政资金调拨与往来款项的核算 ················································································69

第五节专用基金和国有资本经营资金的核算 ········································································73

第六节年终清理结算 ················································································································74

思考题 ············································································································································ 75

第六章财政会计报表及编制 ·························································································· 77

节财政会计报表概述 ········································································································77

节资产负债表 ···················································································································78

第三节收入支出表 ····················································································································82

第四节一般公共预算执行情况表 ····························································································86

第五节基金预算执行情况表 ························································································87

第六节国有资本经营预算执行情况表 ····················································································87

第七节财政专户管理资金收支情况表 ····················································································88

第八节专用基金收支情况表 ····································································································89

思考题 ············································································································································ 90

第三篇会计制度

第七章会计概述 ····································································································· 92

节会计基本原理 ········································································································92

节行政单位会计概念 ········································································································92

第三节事业单位会计概念 ········································································································93

第四节会计会计科目名称和编号 ····················································································94

思考题 ············································································································································ 97

第八章会计账务处理 ····························································································· 98

A 类会计财务类会计科目 ···················································································· 98

节资产类 ····························································································································98

节负债类 ··························································································································159

第三节净资产类 ······················································································································179

第四节收入类 ··························································································································187

第五节费用类 ··························································································································199

思考题 ·········································································································································· 8

B 类预算会计科目······································································································ 9

节预算收入类 ··················································································································9

节预算支出类 ··················································································································218

第三节预算结余类 ··················································································································229

思考题 ·········································································································································· 245

第九章会计报表 ··································································································· 246

节会计报表格式 ······································································································246

节报表编制方法 ··············································································································254

思考题 ·········································································································································· 279

第四篇我国民间非营利组织会计

第十章民间非营利组织会计的资产、负债和净资产 ···················································· 282

节资产 ······························································································································282

节负债 ······························································································································290

第三节净资产类 ······················································································································294

思考题 ·········································································································································· 295

第十一章民间非营利组织会计的收入、费用和财务报告············································· 296

节民间非营利组织会计的收入 ······················································································296

节民间非营利组织会计的费用 ······················································································300

第三节民间非营利组织会计的财务报告 ··············································································302

思考题 ·········································································································································· 303

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